Financial Accounting — অংশ 3 — MCQ প্রশ্ন

অনার্স ব্যবসায় শিক্ষা — BBA প্রশ্নব্যাংক · Financial Accounting। এই অধ্যায়ে মোট 500টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও অপশন দেওয়া হলো; সঠিক উত্তর সার্ভারে যাচাই হয়।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. A company sends its cars to dealers on 'sale or return' basis. All such transactions ire however treated like actual sales and are passed through the sales day book. Just before the end of the financial year, two cars which had cost ` 55,000 each have been sent on sale or return and have been debited to customers at ` 75,000 each, cost of goods lying with the customers will be

   1. 1,10,000.
   2. 35,000.
   3. 75,000.
   4. None of the above.

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

2. From the following details estimate the capital as on 31.03.2013, Capital as on 01.04.2012 ` 2,05,000. Drawing ` 20,000, Profit during the year ` 25,000

   1. 2,05,000 ;
   2. 2,25,000 ;
   3. 2,10,000 ;
   4. 2,00,000

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

3. Goods worth ` 10,000 were purchased by B on which the traders allowed ` 500 trade discount and offer to give 5% cash discount if immediate payment is made. The Purchase A/c will be debited by —

   1. 10,000 ;
   2. 9,800 ;
   3. 9,000 ;
   4. 9,500

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

4. S issued cheque worth ` 35,000 in March 2013 out of which cheques worth ` 15,000 were presented for payment after by 31st march, 2013. What amount should be added to balance as per pass book

   1. 15,000 ;
   2. 10,000 ;
   3. 25,000 ;
   4. None of the above

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

5. Owing of the business are called —

   1. Liabilities ;
   2. Capital ;
   3. Net Worth ;
   4. Assets

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

6. ` 8,000 is spent of travelling expenses of the partner to a foreign trip for purchased of an asset to be used for the business is a/an —

   1. Capital Expenditure ;
   2. Revenue Expenditure ;
   3. Revenue Loss ;
   4. Capital Loss

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

7. The Capital of X Ltd. was ` 55,000 as on 01.04.2012 which fell to ` 25,000 by the end of 31.03.2013. Find the value of goods sent of consignment basis —

   1. Drawings ;
   2. Business losses during the period ;
   3. Both ;
   4. Introduction of new capital

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

8. A trader has credited certain items of sales on approval aggregating ` 60,000 to Sales Account. Of these, goods of the value of `16,000 have been returned and taken into stock at cost ` 8,000 though the record of return was omitted in the accounts. In respect of another parcel of ` 12,000 (cost being `6,000) the period of approval did not expire on the closing date. Cost of goods lying with customers should be

   1. 12,000.
   2. 54,000.
   3. 6,000.
   4. None of the above.

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

9. Cash sales will be recorded in —

   1. Sales Day Book ;
   2. Cash Book ;
   3. Purchase Book ;
   4. Return in Ward Book

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

10. Cost of goods sold excludes —

    1. Opening Stock ;
    2. Closing Stock ;
    3. Wages and Salary ;
    4. Salesmen Commission

    উত্তর যাচাই করতে প্র্যাকটিসে যান।